Municipal Appraisals and Improvement Levy

The Municipal Appraisal and Improvement Levy Department handles many matters:

• General improvement levy
• Condominiums - registration and amendment of a condominium order
• Handling of an improvement levy within the framework of conditions for a permit/transfer of rights/demand for assessment/clarification of liability
• Registration and repair of a shared house
• Treatment of impairment claims under section 197
• Preparation of opinions within the framework of city building plans in formation/unification and division/urban renewal

The improvement levy is a major area of practice that is required by virtue of section 196A of the Planning and Building Law, 5755-1965 and in accordance with the third addendum to this law, which obliges the Local Committee to collect the improvement tax.

The Local Committee is entitled to collect an improvement levy in the event that the land is being improved due to:
Plan approval (approved after July 1, 1975)
Approval of request for relief
Approval of overuse request

If one of the above approvals led to the improvement of the property (i.e. the property is worth more today than before the plan was approved), the Municipality must charge a levy for the improvement.